Records Retention

Section 63-2429, Idaho Code 01. Mandatory Records. Any person importing, manufacturing, refining, dealing in, transporting, storing or selling any motor fuels in Idaho will keep such records, receipts, and invoices showing all purchases, sales, receipts, or deliveries of motor fuels. Such records are maintained for at least three (3) years. (7-1-25) 02. Motor Fuels Subject to Use Tax. Any person who has purchased tax-exempt motor fuel and subsequently uses the fuel in a taxable manner, will maintain records to establish the tax due. (7-1-25) 03. Original Invoice Retention. The original invoices, mandated by Section 270 of these rules, relating to refunds of motor fuels tax paid on certain fuel used off-road, will be retained for the greater of either three (3) years or the time during which the taxpayer’s Idaho income tax return is subject to adjustment by either the Tax Commission or by voluntary action of the taxpayer. (7-1-25) 321. -- 399. (RESERVED) 400. IFTA LICENSING AND SPECIAL FUELS PERMITTING Sections 49-432, 49-434, 63-2401, 63-2434, 63-2438 through 63-2440, 63-2442A, 63-2455, Idaho Code 01. Federal or In-State Governmental Vehicles. Motor vehicles owned or leased and operated by the federal government or the state of Idaho, their instrumentalities, or political subdivisions are exempt from licensing requisites. (7-1-25) 02. Temporary Fuel Tax Permits. Any person without an IFTA license will secure a temporary fuel tax permit from the Idaho Transportation Department in the manner prescribed by that department, if operating a motor vehicle: (7-1-25) a. Over twenty-six thousand (26,000) pounds maximum registered gross weight or (7-1-25) b. With three (3) or more axles regardless of weight, and (7-1-25) c. Using special fuels on the highways of this state, and (7-1-25) d. Not registered to operate the motor vehicle solely within Idaho under Section 49-434, Idaho Code. (7-1-25) 03. Penalty for Not Obtaining an IFTA License or Temporary Fuel Tax Permit. Operation of a motor vehicle, as described in Subsection 400.02. of these rules, without an IFTA license, or an Idaho temporary fuel tax permit is hereby deemed to be an act tending to prejudice the collection of the special fuels tax and an act that renders wholly or partially ineffective the procedures for collection of that tax. Accordingly, any deputy of the Tax Commission, including those designated as deputies in Section 300 of these rules, may issue a jeopardy assessment under the authority of Section 63-2434, Idaho Code. Such deputy is authorized to institute immediate collection procedures, including issuance of a tax warrant and distraint of the motor vehicle without either an IFTA license or a IDAHO ADMINISTRATIVE CODE IDAPA 35.01.05 State Tax Commission Idaho Motor Fuels Tax Administrative Rules Section 420 Page 16 temporary fuel tax permit. (7-1-25) 401. -- 419. (RESERVED)